In the Pursuit of Financial Criminality in the Moroccan Public Sector

Financial crime is a widespread issue for organizations, institutions. Criminals adopt more complex techniques to circumvent judicial scrutiny and conduct crimes as regulators and financial authorities use new strategies to detect and prevent financial offenses. Financial crimes are financial offenses perpetrated by individuals within organizations, most of the time in order to acquire a financial advantage through the employment of illegal methods. It involves taking money or other property that belongs to someone else, to obtain a financial or professional gain. The purpose of this article is to present a review of academic literature on financial crimes theories that have emphasized the theatrical framework since the advent of the differential association theory developed by Edwin Sutherland in the 1940s, which shed light on the realms of finance and crime, and exhibit empirical findings from a documentary study of convicted public officials to provide an outline of the main forms of financial offenses that occur in the Moroccan public sector. This documentary study is founded on a nationwide sample of 139 final judgments that was collected based on financial court reports released between 2013 and 2019. The wide range of financial infractions is classified in this paper by adopting two main categories of financial offenses that are, infractions that occur in the public spending area, and state revenues area. The majority of the offenders were convicted of breaking public procurement and public debt recovery legislation. Using a Likert scale (1 to 5), we concluded that, on average, public officials in high-ranking positions incurred severe financial sanctions. The findings also demonstrate a strong correlation between the offenders’ occupations rank and the heaviness of financial sentences. This research only encompasses cases of financial offenses that have passed through the entire legal procedure and whose final decisions have already been issued; other sorts of financial offenses may be excluded owing to a lack of evidence to prosecute public officials. Furthermore, other data regarding financial offenses that occur in the public sphere are present in the criminal records of the criminal chamber responsible for financial crimes, or in cases reported by the National Authority for Probity, Prevention, and the Fight Against Corruption. However access to this data is a challenge.     JEL Classification: H42, H57, H71, K42, M48 Paper type: Theoretical ResearchFinancial crime is a widespread issue for organizations, institutions. Criminals adopt more complex techniques to circumvent judicial scrutiny and conduct crimes as regulators and financial authorities use new strategies to detect and prevent financial offenses. Financial crimes are financial offenses perpetrated by individuals within organizations, most of the time in order to acquire a financial advantage through the employment of illegal methods. It involves taking money or other property that belongs to someone else, to obtain a financial or professional gain. The purpose of this article is to present a review of academic literature on financial crimes theories that have emphasized the theatrical framework since the advent of the differential association theory developed by Edwin Sutherland in the 1940s, which shed light on the realms of finance and crime, and exhibit empirical findings from a documentary study of convicted public officials to provide an outline of the main forms of financial offenses that occur in the Moroccan public sector. This documentary study is founded on a nationwide sample of 139 final judgments that was collected based on financial court reports released between 2013 and 2019. The wide range of financial infractions is classified in this paper by adopting two main categories of financial offenses that are, infractions that occur in the public spending area, and state revenues area. The majority of the offenders were convicted of breaking public procurement and public debt recovery legislation. Using a Likert scale (1 to 5), we concluded that, on average, public officials in high-ranking positions incurred severe financial sanctions. The findings also demonstrate a strong correlation between the offenders’ occupations rank and the heaviness of financial sentences. This research only encompasses cases of financial offenses that have passed through the entire legal procedure and whose final decisions have already been issued; other sorts of financial offenses may be excluded owing to a lack of evidence to prosecute public officials. Furthermore, other data regarding financial offenses that occur in the public sphere are present in the criminal records of the criminal chamber responsible for financial crimes, or in cases reported by the National Authority for Probity, Prevention, and the Fight Against Corruption. However access to this data is a challenge.     JEL Classification: H42, H57, H71, K42, M48 Paper type: Theoretical Researc

Inhibition of growth and mycotoxins formation in moulds by marine algae Cystoseira tamariscifolia

Different extracts from marine algae (Cystoseira tamaricifolia) were tested for their antimicrobial activities. These extracts were examined for their activities on growth of moulds and yeasts and mycotoxines formation by moulds. The Minimal Inhibitory Concentration (MIC) was determined in every case in terms of dilutions. A total inhibition (100%) was obtained with the ethanolic crude extract on all the fungal species at the concentration of 10%. The aqueous extract showed an activity only on some strains used while no activity was observed on yeasts and moulds for both methanolic and aqueous extract. The other extracts (chloroform, hexane and methanol) had no activity on the microbial growth. Mycotoxins formation in Aspergillus flavus was inhibited by the ethanolic extracts at the concentration of 5%. Key Words: Algae, antimicrobial, minimal inhibitory concentration, moulds. African Journal of Biotechnology Vol.3(1) 2004: 71-7

Extremal Fuzzy Space

The extremal topology on an arbitrary set X was defined as a maximal non-discrete topology [1] and [2]. In this paper we introduce an extremal topology on a fuzzy set X, which is also a maximal non-discrete topology, and it has to be in a specific form. This form depends on some ultrafilters = . We consider some properties for this kind of topologies when = is free. The subspaces and the base of this topology is also considered

Adoption of distance education during the pandemic of covid-19 by Moroccan university students: A qualitative study applying UTAUT model

If there are any doubts about the importance of digital transformation in higher education, The Coronavirus has silenced them. In a changing world, operating digitally is the only way to continue the process of education during confinement and to assure the interactions between students and universities. This article aims to explore the first experience of a group of university students with distance education during Covid 19 crisis. More specifically, this study describes their perceptions and the determinants of their satisfaction and answers the question of recommending distance education even after the pandemic era. We have opted for a qualitative descriptive design guided by a phenomenological approach. A convenience sample of 20 Moroccan university students from different universities regardless of factors such as gender, age, study level and university’s location is chosen to conduct this study; Based on the Unified Theory of Acceptance and Use of Technology (UTAUT) and by making some adoptions to make it more suitable to the context of the sample population and the pandemic context, we developed an interview guide. Study results revealed three major themes including: (1) Moroccan university students resist in the first to use distance education during the confinement, (2) they were not totally satisfied with their digital experience due to many reasons such us non-availability of resources and technical interruptions, (3) the majority of them recommend the hybride way of study. This study highlights the importance of preparing and conducting a change management strategy to embrace and sustain the adoption of distance education and mobilize technical resources and infrastructure to ensure the success of this new practice in Moroccan universities.     JEL Classification: A20 Paper type: Empirical researchIf there are any doubts about the importance of digital transformation in higher education, The Coronavirus has silenced them. In a changing world, operating digitally is the only way to continue the process of education during confinement and to assure the interactions between students and universities. This article aims to explore the first experience of a group of university students with distance education during Covid 19 crisis. More specifically, this study describes their perceptions and the determinants of their satisfaction and answers the question of recommending distance education even after the pandemic era. We have opted for a qualitative descriptive design guided by a phenomenological approach. A convenience sample of 20 Moroccan university students from different universities regardless of factors such as gender, age, study level and university’s location is chosen to conduct this study; Based on the Unified Theory of Acceptance and Use of Technology (UTAUT) and by making some adoptions to make it more suitable to the context of the sample population and the pandemic context, we developed an interview guide. Study results revealed three major themes including: (1) Moroccan university students resist in the first to use distance education during the confinement, (2) they were not totally satisfied with their digital experience due to many reasons such us non-availability of resources and technical interruptions, (3) the majority of them recommend the hybride way of study. This study highlights the importance of preparing and conducting a change management strategy to embrace and sustain the adoption of distance education and mobilize technical resources and infrastructure to ensure the success of this new practice in Moroccan universities.     JEL Classification: A20 Paper type: Empirical researc

The effect of applying alarm fatigue strategies related to nursing performance

Background: Nurses working in an intensive care unit (ICU) are dependent on various medical devices to assist with patient monitoring, care and safety. Alarm fatigue is a consequence of an excessive number of alarms in the practice environment. The goal of this research was to identify the effect of applying alarm fatigue strategies related to nursing performance and to evaluate nurses’ perceptions concerning to alarm fatigue in intensive care unit King Abdullah medical city, Makkah. Methods: The study type was a cross-sectional design. A sample of 85 nurses was obtained using a survey instrument that was created using a structured self-administered questionnaire designed based on literature review. Results: The most rated mean score for Strategies that reduce the alarm fatigue was education and remaining was optimized technology, electrodes, setup customized alarms, and attitude respectively. When proving hypothesis, the findings demonstrate that there are no statistically significant differences between the nurses’ alarm fatigue with study variables including gender, age, professional experience and staff position. The use of an evidence-based alarm management strategy can reduce alarm fatigue and ensure the safety of all monitored patients. Therefore, the above strategies on alarm management will be beneficial to reduce the alarm fatigue. Conclusions: This study’s findings have several practical implications on reducing alarm fatigue in intensive care unit. Nurses play a significant role on monitoring the patients, which may leads to alarm related fatigue

AN OVERVIEW OF STATE OF CHARGE(SOC) AND STATE OF HEALTH(SOH) ESTIMATION METHODS OF LI-ION BATTERIES

International audienc

La RSE et l’inégalité des chances des femmes et des hommes devant l’emploi au Maroc

In the era of sustainable development, women's access to employment has become the concern of businesses in Morocco, like in other developing countries. In order to deal with this concern, the business community has moved towards development goals, including equality between men and women. However, Corporate Social Responsibility (CSR), affecting the environmental as well as the social aspect, is at the center of the issue of inequalities between men and women in employment. The objective of this research is to study the application of Corporate Social Responsibility practices in terms of equality between men and women by Moroccan companies. Here we take a great interest in the consideration of gender within the CSR process. Conceptually, gender or more precisely gender equality is strongly present, accompanied by various legislative texts, charters and standards. In the field, equality between men and women is quite different. This research deals with the gender issue framed by CSR in the Moroccan context, drawing on studies by the CGEM and the HCP.     JEL Classification: C01 Paper type: Theoretical ResearchA l’ère du développement durable, l’accès des femmes à l’emploi est devenu le souci des entreprises au Maroc, à l’instar des autres pays en développement.  Afin de gérer ce souci, le monde des affaires s’est dirigé vers les objectifs du développement, dont l’égalité entre hommes et femmes. Or, la Responsabilité Sociétale de l’entreprise (RSE) touchant l’aspect environnemental aussi tant que celui social, se met au centre de la problématique des inégalités entre hommes et femmes devant l’emploi. L’objectif de cette recherche est d’étudier l’application des pratiques de la Responsabilité Sociale des Entreprises, en matière d’égalité entre hommes et femmes par les entreprises marocaines. Nous portons ici un grand intérêt à la considération du genre au sein de la démarche de RSE. Conceptuellement, le genre ou plus précisément l’égalité des sexes est fortement présente, accompagnée par différents textes législatifs, chartes et référentiels. Sur le terrain, l’égalité entre hommes et femmes est tout autre. La présente recherche traite de la problématique du genre encadrée par la RSE dans le contexte marocain en s’appuyant sur les études de la CGEM et de l’HCP.     Classification JEL: C01 Type de l’article : article théoriqu

Atropa Belladonna intoxication: a case report

Atropa Belladonna is a poisonous plant also called deadly nightshade. Its roots, leaves and fruits contain alkaloids: atropine, hyocyamine and scopolamine. The risk of poisoning in children is important because of possible confusion with other berries. Atropa Belladonna acute intoxication is a severe condition, it's should be considered in the presence of anti-cholinergic toxidrome, the differential diagnosis include other plants or psychoactive drugs containing atropine. The treatment is mainly symptomatic including gastrointestinal decontamination with activated charcoal. In severe cases, physostigmine can be used as an antidote. We report the case of 11 year old girl with Atropa Belladonna poisoning which was administrated in a therapeutic purpose as a remedy to jaundice. The child presented essentially a central anti-cholinergic syndrome. She was admitted in the intensive care unit, the progression was favorable with symptomatic treatment

LA COMPTABILITÉ D’EXERCICE, UN PARI DE MODERNISATION DE LA GESTION PUBLIQUE AU MAROC « CAS DE L’ACADÉMIE RÉGIONALE D’EDUCATION ET DE FORMATION (AREF) DE LA RÉGION DE RABAT-SALÉ-KÉNITRA »

L’objet de ce papier est de montrer l’importance de la mise en place de la comptabilité d’exercice au sein du secteur public, et les enjeux que peut transposer ce nouveau système d’information comptable pour réorienter l'ensemble de la gestion publique vers une nouvelle culture managériale fondée sur la recherche de résultats et d’imputabilité des décisions